The General Directorate of Taxes would like to bring to the attention of taxpayers the obligation to legalize the import invoice of goods, as stipulated in Article 20, points 7 and 10, of the Law no. 87/2019 “On the invoice and the turnover monitoring system.”. This procedure must be carried out no later than 3 days from the moment the goods are placed under the free circulation procedure by the customs authority.
Based on an information exchange agreement between the General Directorate of Taxes and General Directorate of Customs, Information about customs declarations is updated in the Tax Administration system, from which a portion is then displayed in each taxpayer's account on the Self-Care portal.
The procedure for the fiscalization of foreign invoices for imported goods is stipulated in Article 25 of Instruction no. 16, dated 03.04.2020, “On Invoices and the Circulation Monitoring System.”, https://www.tatime.gov.al/c/424/431/baza-ligjore.
In summary, you will find this procedure described below:
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Once the goods arrive at the border and customs clearance is completed, the customs authority issues the customs declaration, charged with import VAT, and sends the data from the customs declaration to the Tax Administration's information system.
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Some customs declaration data (specified in the Instruction) will be transferred from C@TS to the Central Invoice Platform.
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Importing taxpayers, in their user account on the Self-Care portal, in the specific Customs Declaration menu, will need to formalize invoices for imported goods:
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By clicking on this menu, all import customs declarations filed by the taxpayer will be listed, with the respective data of the serial number of each declaration for each customs office as well as the date of registration of the declaration.
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After selecting a customs declaration, the data of this declaration will be displayed, and the taxpayer will need to add the following information:
- Seller's name;
- The seller's fiscal identification number, issued in their country of residence;
- Seller's address (street, city, state);
- the country of its place of business activity, to which the foreign invoice relates, i.e., in which the goods were supplied;
- Invoice type (paid cash or not cash);
- Invoice number (the invoice number set on the foreign invoice);
- The date the invoice was issued by the foreign seller;
- The payment method (i.e., how they will pay this bill); and
- Information for each item purchased and placed on the foreign invoice: description per unit, unit of measure, quantity per item, and price per unit, in the situation where only data for product groups are specified in the declaration data.;
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After adding the data, the taxpayer must save it and click “fiscalize”.
At this moment, the Tax Administration's information system will automatically create NSLF and NIVF codes, register them in its database and purchase log based on the “date of declaration receipt.” The VAT amount will be taken from the customs declaration, so the taxpayer will not have the option to change it.
In case of revision of the customs declaration, as a result of customs reassessment or post-customs clearance control, within the period defined by the customs code, the buyer who has completed the fiscalization process shall immediately correct the invoice data on the central invoicing platform based on the revised customs declaration.
For any issues encountered in the implementation of this procedure, you can contact us by communicating directly with the Fiscalization HelpDesk through the dedicated portal. http://helpdesk.tatime.gov.al/, with the email address [email protected] when contacting the Call Center at the toll-free number 0800 00 02.
Source: General Directorate of Taxes.
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